Lorry

That's how I see it, too

This answers my question above. Looks like I am wrong

Most important: Gift tax is a tax the receiver has to pay. (In Thailand - JimGant says in the US the gifter has to pay it, but we are discussing Thai taxes here). Now the law says "no gift tax is due for gifts under 20m ... etc" "No gift tax is due" means: the one who normally would have to pay gift tax doesn't have to pay gift tax "for gifts under 20m...etc". That one is the receiver - the receiver doesn't have to pay gift tax. Example: I gift 200MB to my Thai wife in Bangkok. She is the receiver and has to pay gift tax on the 200MB. But it's only 5%, and the first 20m are completely exempt from gift tax. So, she only has to pay 5% x 180m = 9m. This is a very good deal for her, because if she would have to pay regular income tax on the 200m, her tax burden would be almost 35% x 200m = 70m. Now, if I am a stingy Euro poor and just gift 20m to my wife, she (she! You got it? Not me!) doesn't have to pay gift tax at all. But nowhere does the gift tax (that the receiver may have to pay) have anything to do with me, how I got this money, whether I paid or have to pay taxes on this money, whether it's assessable income or not ... all these are questions that have nothing to do with gift tax. The gift tax is a tax exemption for the one who has to pay it, i.e. the receiver. It's not a tax exemption for the giver. The wishful thinking here always runs like this: "A gift from parents is tax free" - ha! I can send my kids 20m tax-free! But if you read the whole text it says "income regarded as a gift from parents is tax free". If you send 20m to your kids, its not you who has "income regarded as a gift from parents". Its your kid who has this, and your kid gets the 20m tax-free, ie your kid doesn't have to pay taxes on those 20m. You would have a tax-free gift from parents if your parents would gift 20m to you. I may be wrong, and the gift tax is really a tax exemption for the giver (and also for the receiver??? That's how people here want to have it). That's not the wording of the law, though. Maybe @Dogmatixcan elaborate on the case of Potjaman - who was supposed to pay which tax in this case? Or any other cases?

Both the road going into government complex and several roads out of there are blocked. Taxis familiar with the place take complicated detours. Pink line is a bit useless if you come from BTS Wat Si Mahathat. The "connection" is poorly signed, endless walking, and at government complex you end up at a construction site. For 15 Baht more, just take a taxi from BTS to CW.

No problems at all at CW I put 800,000 into the account of my new bank, 2 weeks before I withdraw the 800,000 from the account at my old bank. Both accounts fixed term deposit accounts. So for 2 weeks, I had 800,000 in each of both accounts. I submitted old and new bank book, with copies of all pages, and statement and bank letter only from the new bank. Both document checker and IO looked thoroughly at the dates of my transactions, both were satisfied and didn't even mention anything to me.

25mg Tramadol is such a low dose that you should be able to leave it away completely or use other forms of pain management (Paracetamol, physical therapy, acupuncture)

Paying a hotel or air ticket by CC abroad is obviously not "remitting income to Thailand" in it's literal sense. It's "getting something in Thailand worth money, ultimately paid by you (but maybe not now and through intermediaries)". Loans: Every Thai can explain to you, a loan, also a credit card, is the opposite of income. You need a loan or a credit card because you do NOT have income. Ever heard of non-performing loans, btw? To ask for "income tax" on loans is quite something. But: HMRC says this is "remitting money". I would not be surprised if the Thai RD follows them. In the case of air tickets I would say you only get something "in Thailand" as long as the plane is in Thai airspace, which isn't very long. After crossing the border, the rest of the ticket should be tax-free. :p

What Mike Teavee describes is the viewpoint of HMRC. Quite possibly the TRD wil follow them.

You said "traditional" In a typical country in Europe, used by everbody in daily life: Cash for hundreds of years Bank accounts and transfers for about half a century Debit cards for much less than half a century Phone apps are just now gaining popularity, I know exactly one person in my home country using them And in America? They use cheques....

I will preferably buy tickets that are not paid into a Thai account. No TG, using TG would be a remittance. But if I use my home-country money to pay an airline in a third country, I wouldn't call it a remittance to Thailand (HMRC does, however). Generally, just consume as little as possible in Thailand. Everything that exceeds the basics is now 35% more expensive. If you spend less than TEDA (for many of us 400,000 a year) it would be best.

In Thailand, they are. BTW in my home-country they are too, we don't get a pension if we haven't worked for it.

Of course you are completely right. But I doubt the RD will agree.

Ahem. Maybe I am too old, but for me the traditional method of spending is cash. Certainly not scanning whatever in some app. Neither a bank transfer or a card.

If it's too much she may bounce to pay taxes on this

But what is the earliest you can file? Can you really file in July if you leave the country for the rest of the year? Practical importance: Retirees already have one fix date (ok, it's not one day, it's about a month) when they HAVE TO be in Thailand: the yearly extension. If you stay here longer, sooner or later comes a year where this is very inconvenient. Is there now a second period - Jan 1st to March 31st - where you HAVE TO be here at some time to file your taxes? IIRC foreigners cannot file online, I certainly won't try to file taxes online when I am not in Thailand. (there are 2 good reasons for me not to be here between Jan 1st and March 31st: air quality and tourists)

Is it possible to file a tax return for 2024 before Jan 1st, 2025?

There is a video of a discussion about the new tax rules at the French embassy. Discussion of this video on AN has been blocked twice, because the video is mainly in French. Moderator said an English translation or summary of the video would be ok. I listened only to the part after 56:17 minutes where the DTA between France and Thailand is discussed (about pensions), about 6 minutes. Summary: These 6 minutes are an incredible mess of different opinions in Thai, French and English about what the DTA says. Complete confusion. The participants of the discussion can't agree on the most basic things. What I take from this is: if the RD does something like this in front of cameras at the French embassy, I can imagine how I would fare if my view of a DTA is different from their views. There are many on AN, especially Mike Lister, who say don't worry, the DTAs will protect you. Others like me have always said the use of DTAs will be extremely complicated, laborious and expensive. The French video most definitely supports my point. On the other side, I know of one case where a provincial office of the RD was very knowledgeable about a DTA and it was smooth sailing along the lines of Mike Lister et al. Hopefully these people will prevail. This post uses English language only, please do not delete it.

Not possible to walk to the soi that leads into Government Complex? At the soi entrance, the are buses and motorcycles

Bringing in cash "under the radar" can have many variations (you may want to pay your next ST with a 50 or 100 dollar bill, the receiver will probably not report you to the BOT) - all of which I would consider illegal IF they reduce your tax burden. But IF your tax burden is zero anyway (because of low remittances, TEDA, DTA, etc) this is just one more layer of protection. It makes it more difficult to build a case against you. The same applies imho to usage of ATMs or paying with foreign debit cards. I wouldn't dare to do it to evade taxes, to obvious a paper trail. But it might be some additiinal protection if you are honest to the taxman.

Buy a condo from savings you had before 2024. Do not rent. Bring things to Thailand . Don't bring money to buy those things here (if price is similar). Remitting money is taxed, bringing stuff is tax-free. E.g. buy from iHerb (pay with your home-country account), not from a local (who imports from iHerb anyway). Buy your mobile at home, it just got 35% more expensive here. Spend your holidays outside Thailand, the family trip to Samet could become a family trip to Malaysia, which isn't more expensive but has a lot more snob-appeal. Pay in Malaysia with money from your home country. Buy air tickets abroad, don't buy them in Thailand (often cheaper abroad anyway) Do not be the banker for other people (mostly family), all must use their own accounts for their expenses. Do not sponsor too many girls with regular payments. There are other ways to help them.

Cow milk is very good if you want to turn a calf into a cow. Human children obviously are no calves, and we see in real time what happens if you feed them cow milk: all Asians now are getting taller, stronger, fatter... For an impoverished, undernourished kid in the industrial slums of Europe and North America around 1900 cow milk was a very efficient way to turn the kid into a strong industrial worker. And the calcium in milk helped to offset vitamin-D deficiency in their dark dwellings

That is one possibility. Declare it at airport of arrival or at airport of departure. The simplest situation is arriving in December and not leaving until you change USD cash in January. It's pretty obvious then that you brought this money in December. These situations will be of practical relevance for many snowbirds, who may in some years stay over 180 days in Thailand, in other years less than 180 days.

I know, but my question was: when (in which year) had the money been remitted?

Thx for this. How about bringing USD cash into Thailand, e.g. in December, but exchanging it after the tourist season, when the rate is often better. In your opinion, in which year has this money been remitted to Thailand? I guess in December, when you and the money physically arrived?

Thx